Regulatory
GST for Indian D2C Brands — Rates, Filings, and Marketplace Mechanics
GST on beauty and personal care is 18%. On packaged food it's 5% or 12% by item. Marketplaces deduct TCS (1%) and remit on your behalf — recoverable as input tax credit if your registration is current.
Model this for your store in the Unit Economics Planner.
Rate-by-category
Beauty / Personal Care: 18%
Packaged Foods: 5% (unbranded staples), 12% (most), 18% (some)
Apparel: 5% (under ₹1,000), 12% (above)
Furniture: 12% or 18% by material
Nutraceuticals: 18%
Marketplace TCS
Amazon, Flipkart, Nykaa deduct 1% TCS on every order and remit to government on your GSTIN. This is recoverable as ITC; the working capital impact is real (T+30 to T+60 recovery).
Frequently asked questions
Do I need GST registration to sell on Amazon India?↓
Yes. All marketplaces require an active GSTIN for seller onboarding.
Can I claim ITC on marketing spend?↓
Yes, on Meta/Google ads with valid GST invoices. Most agencies invoice with GST recoverable; check before paying.
What's the quarterly filing cadence?↓
GSTR-1 monthly, GSTR-3B monthly, GSTR-9 annual. Most D2C brands at ₹5Cr+ ARR work with a CA on monthly cycle.